https://www.taxtmi.com/caselaws?id=4007 For consulting engineering services received from outside India, the applicable service tax rate is the rate in force on the date the services are rendered. Billing or receipt of payment does not determine the rate unless a specific provision so provides. A service completed before a levy or rate increase cannot be taxed at the later rate merely because invoicing or payment occurs afterwards. The Board clarification relied upon did not alter this position, so the demand based on the later date was unsustainable and consequential relief followed. en-us Wed, 30 Jan 2008 00:00:00 +0530 Fri, 22 Jul 2016 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4007 For consulting engineering services received from outside India, the applicable service tax rate is the rate in force on the date the services are rendered. Billing or receipt of payment does not determine the rate unless a specific provision so provides. A service completed before a levy or rate increase cannot be taxed at the later rate merely because invoicing or payment occurs afterwards. The Board clarification relied upon did not alter this position, so the demand based on the later date was unsustainable and consequential relief followed. Case-Laws Service Tax Wed, 30 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4007